hard cider
Defined in 1 place of the United States Code.
For purposes of subsection (b)(6), the term "hard cider" means a wine—
Source
- 2016–202326 U.S.C. § 5041Internal Revenue Code · Imposition and rate of tax · in this chapter
For purposes of subsection (b)(6), the term “hard cider” means a wine—
(1) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice,
(2) which is derived primarily—
(A) from apples or pears, or
(B) from—
(i) apple juice concentrate or pear juice concentrate, and
(ii) water,
(3) which contains no fruit product or fruit flavoring other than apple or pear, and
(4) which contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume.
Source
- 2017–present26 U.S.C. § 5041Internal Revenue Code · Imposition and rate of tax · in this chapter